单词 | Stock in trade |
释义 | 存貨 Property or chattels acquired for the purpose of being sold, let or hired in a person’s trade: Re Richardson (1881) 44 LT 404. Stock in trade may include raw materials, work in progress, and land: London Investment & Mortgage Co Ltd v Worthington [1959] AC 199. Also known as ‘stock on hand’ and ‘trading stock’. See also Inventory. 就某人在營商中,為出售、出租或租用而獲取的財產或實產:Re Richardson (1881) 44 LT 404。存貨可包括原料、行中的工作、及土地:Pearn v Miller (1927) 11 TC 610; London Investment & Mortgage Co Ltd v Worthington [1959] AC 199。另見「手頭上的存貨」及「營業存貨」。 另見 Inventory。 |
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